Business Law, Public Responsibility, and Ethics Commons^™

Lost Opportunities: The Underuse Of Tax Whistleblowers, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Legal literature on whistleblower programs often assumes an agency’s ability to effectively use a whistleblower tip. This article challenges that assumption in the context of tax enforcement by exposing the Internal Revenue Service’s dismal performance. The article uses Fourth Amendment jurisprudence, taxpayer privacy law, as well as whistleblower and tax enforcement literature to propose a new approach to using information from tax whistleblowers.

Responsible Sales And Service Of Alcohol For The Tourism, Hospitality And Retail Industries, James Peter Murphy

Books/Book Chapters

The safe service of alcohol is of vital importance to those in the food and beverage industry - failure to act responsibly can result in fines, loss of license and the potential closure of the business. Responsible sale and service of alcohol (RSA) is important for all levels of the hospitality, tourism and retail service industries to minimise the risk of alcohol-related problems associated with the use and abuse of alcohol by any person. Management and all staff who sell or supply alcohol must promote and support a safer environment for alcohol to be consumed in a professional and responsible …

Sabbath: The Theological Roots Of Sustainable Development, Michael E. Cafferky

Faculty Works

It is the thesis of this paper that, in general, the points of emphasis by the UN Commission on Sustainable Development are in close, but not perfect, alignment with the concept of Sabbath-shalom in Scripture. Some differences also exist. Sabbath begins at Creation and is the substance and symbol of God’s care for this earth. In Sabbath we rest in God’s sustaining power. Sabbath also is integral to covenant relationships. This means that Sabbath is not merely about care for the environment but also about care for all relationships envisioned by the concept of shalom. Both the creation roots and …

The Foie Gras Journey, Katie Lindsay

HSU STUDENT THESES AND CAPSTONE PROJECTS

The ultimate goal of farming is not the growing of crops, but the cultivation and perfection of human beings (Fukuoka 2009). In recent decades many countries have bettered themselves by altering farming practices to include animal welfare standards. By finding a common ground, animal agriculture and animal advocates can work together to improve animal welfare. This case study will review California Senate Bill 1520 Force-Fed Birds to examine how the stakeholders in an active legislative battle are working through the controversy to find a place where all parties can thrive. This legislation was brought to the California legislature by Senator …

A Balanced Perspective On Animal Welfare For Improved Meat And Meat Products, A. Y. Chulayo, V. Muchenje

Farm Animal Welfare Collection

Increased public concern for animal welfare in the logistics chain has led to a rise in the scrutiny of the treatment of food animals. Factors affecting the status of welfare of slaughter animals begin at the farm and occur during transportation and at the abattoir. The activities that animals pass through before slaughter are thought to have negative effects on both the animal and the product. Before or during this period, animals suffer pain, which compromises their physical, health and biochemical status, and meat quality and quantity; which leads to economic losses. Environmental impact plays a role in the behaviour, …

Protecting Consumers From Themselves: Consumer Law And The Vulnerable Consumer, Neil M. Browne, Kerin B. Clapp, Nancy K. Kubasek, Lauren Biksacky

Economics Faculty Publications

Attitudes toward consumer protection are shaped primarily by complex assumptions about human nature and its interaction with modern marketing. The dominant perspective governing American consumer law is individualism, a descriptive and frequently normative assumption that places watchdog responsibilities on the individual consumer. This perspective is described and analyzed through an examination of public policy arguments about (1) advertising that targets children, (2) restrictions on consumption of sugared beverages, and (3) creation of the Consumer Financial Protection Board. Individualism is then contrasted with the portrayal of consumers as vulnerable. Specifically, insights from behavioral economics and neuropsychology are used to gain a …

Managing For Resilience: Lessons From Ecology, Nancy E. Landrum, Ray Dybzinski, Amina Smajlovic, Brian M. Ohsowski

School of Environmental Sustainability: Faculty Publications and Other Works

Understanding and developing resilience is becoming increasingly important in business for both leaders and organizations. Resilient organizations can successfully navigate uncertainty and change. Resilience, however, is a poorly understood attribute. We thus turn to ecosystem resilience theory to understand the concept of resilience. We identify four lessons that can be adapted from management for ecological resilience to management for business resilience: 1) resilience can be positive or negative depending on the nature of the function it supports, 2) diversity of individuals, departments, flows of information, perspective, and other attributes contributes to resilience, 3) because we have imperfect knowledge about the …

The Role Of Non-Governmental Organizations In Advancing International Criminal Justice, Charles C. Jalloh

Articles

This article examines the role of non-governmental organizations (NGOs) in advancing international criminal justice. I argue that NGOs have had considerable impact by contributing, among other things, to the global struggle against impunity through advocacy for the creation of more robust institutional mechanisms to prosecute those who perpetrate such crimes. This ranges from supporting the processes that led to the creation of several ad hoc international tribunals for Yugoslavia, Rwanda and Sierra Leone, all the way through to their support for the establishment of an independent permanent international penal court based in The Hague. The crux of my claim is …

Relationships Of Trust And Confidence In The Workplace, Deborah A. Demott

Faculty Scholarship

No abstract provided.

An Action Plan For Implementing Responsible Management Education In Business Schools In The Uk And Ireland, Maeve O'Connell, Lorraine Sweeney

Other resources

Recent corporate scandals have resulted in criticism of business schools for graduating students who put too much emphasis on shareholder value and profit maximisation but neglect the broader social and environmental context in which businesses operate. The Principles for Responsible Management (PRME) are a set of voluntary standards developed in 2007 under the coordination of the UN Global Compact, to address weaknesses in ethical education. This paper reviews the context of the PRME principles and UK and Irish school signatories’ approaches to implementation through a review of their reports to PRME to outline the range of options available to a …

Does The Geographic Information Systems Benefit The Insurance Industry?, Andrew R. Brachear

Masters Theses

This research is intended to determine if the insurance companies are benefiting from Geographic Information System technology in the insurance industry. This is based on the consumers' point of view through the use of research, survey results, and technology at the insurance company's disposal. Today, this technology is used in many different areas including renewable energy, delivery business, and city planning. Insurance companies use this technology in order to determine safe driving habits. Some examples include Progressive's Snapshot and State Farm's In-Drive. These devices are used to collect data on response time, speed, and breaking. This is a possible concern …

Virtue Ethics: Examining Influences On The Ethical Commitment Of Information System Workers In Trusted Positions, John Max Gray

CCAC Theses and Dissertations

Despite an abundance of research on the problem of insider threats, only limited success has been achieved in preventing trusted insiders from committing security violations. Virtue ethics may be an approach that can be utilized to address this issue. Human factors such as moral considerations impact Information System (IS) design, use, and security; consequently they affect the security posture and culture of an organization. Virtue ethics based concepts have the potential to influence and align the moral values and behavior of information systems workers with those of an organization in order to provide increased protection of IS assets. An individual’s …

Designing An Effective Information Security Policy For Exceptional Situations In An Organization: An Experimental Study, George S. Antoniou

CCAC Theses and Dissertations

An increasing number of researchers are recognizing the importance of the role played by employees in maintaining the effectiveness of an information security policy. Currently, little research exists to validate the relationship between the actions (behaviors) taken by employees in response to exceptional situations (antecedents) regarding an organization’s information security policy, the impact (consequences) those actions have on an organization, and the motives that prompt those actions. When these exceptional situations occur, employees may feel compelled to engage in behaviors that violate the terms of an information security policy because strict compliance with the policy could cause the organization to …

Pagtugon Sa Sari-Saring Panganib: Mga Aral Mula Sa Mga Krisis Pananalapi, Tereso S. Tullao Jr

Angelo King Institute for Economic and Business Studies (AKI)

Nitong nakaraang dalawang dekada, nakaranas ang mga ekonomiya sa iba’t ibang bahagi ng mundo ng tatlong matitinding krisis pananalapi. Ang mga ito ay nagdulot ng malalawak na pinsala sa mga mamamayan, pamahalaan at mahahalagang sektor ng ekonomiya lalo na sa sektor ng pananalapi.

Ang pagkalat ng krisis pananalapi tungo sa isang malawakang krisis ekonomiko ay nakasalalay sa sektor ng pananalapi lalo na ang pagbabangko. Makikita na maraming sa mga sanhi ng krisis ay nakaugat sa di maingat ng pagbabangko. May mga pagkakataon din na ang krisis ay hindi nagmumula sa mga bangko. Ngunit dahil ang mga bangko ay pangunahing sektor …

Moral Imagination As A Reformational Influence In The Workplace, Jason M. Stansbury

University Faculty Publications and Creative Works

Many Christians struggle with the challenge of living out their faith-based identities in the pluralistic workplace. The social psychology of religion is useful for understanding the difficulties and inhibitions that Christian businesspeople face. It elaborates on mental models that inform appropriate action at work as well as expressions of contested identity in a potentially unreceptive environment. Moreover, the social psychology of moral imagination details how one central and salient component of a person’s identity marshals mental models from other identity components to formulate and justify alternatives to the status quo. Moral imagination can explain how faith integration often occurs in …

Priority-Setting, Cost-Effectiveness, And The Affordable Care Act, Govind Persad

Georgetown Law Faculty Publications and Other Works

The Affordable Care Act (ACA) may be the most important health law statute in American history, yet much of the most prominent legal scholarship examining it has focused on the merits of the court challenges it has faced rather than delving into the details of its priority-setting provisions. In addition to providing an overview of the ACA’s provisions concerning priority setting and their developing interpretations,this Article attempts to defend three substantive propositions.

First, I argue that the ACA is neither uniformly hostile nor uniformly friendly to efforts to set priorities in ways that promote cost and quality.

Second, I argue …

Stakeholder Theory As An Ethical Approach To Effective Management: Applying The Theory To Multiple Contexts, Jeffrey S. Harrison, R. Edward Freeman, Mônica Cavalcanti Sá De Abreu

Management Faculty Publications

This article provides a brief overview of stakeholder theory, clears up some widely held misconceptions, explains the importance of examining stakeholder theory from a variety of international perspectives and how this type of research will advance management theory, and introduces the other articles in the special issue.

Socially And Biblically Responsible Investing, Adam Stalcup

Senior Honors Theses

The practice of socially responsible investing (SRI) has grown over the last century. A variation of this practice known as biblically responsible investing (BRI) has accompanied part of this growth. The introduction of non-financial criteria into the investment process has the potential to put an advisor’s counsel in opposition to the primary goal of investing, namely, to gain a return on one’s investment (William, 2009). This paper contains an overview of socially and biblically responsible investing, and a discussion concerning the scriptural and ethical ramifications of advising clients to invest in BRI.

Mncs And Csr Engagement In Asia: A Dialectical Model, Angela Ka Ying Mak, Suwichit Chaidaroon, Augustine Pang

Research Collection Lee Kong Chian School Of Business

Using the Circuit of Culture as a guiding framework, this study highlighted how MNCs in Asian developing countries engage and negotiate with local stakeholders as they implement their CSR initiatives. Twenty-one qualitative semi-structured interviews were conducted with PR practitioners responsible for CSR projects in Asia. Thematic analysis was used to identify themes related to the framework elements. Results demonstrated how MNCs practice CSR in Asia through the five moments (identity, regulations, production, representations, and consumption). MNCs faced a number of dialectical tensions (e.g. following the country's laws, lack of CSR comprehension among employees, and resistance from the stakeholders). Effective strategies …

Active Cds Trading And Managers’ Voluntary Disclosure, Jae Bum Kim, Pervin K. Shroff, Dushyantk Umar Vyas, Regina Wittenberg Moerman

Research Collection School Of Accountancy

No abstract provided.

From Legally Confidential To Financially Confident: Resolving The Tension Between Lawyers And Auditors Over Contingent Liability Disclosure, Samantha Nicole Kunz

CMC Senior Theses

Auditors review documented financial figures to test for their accuracy and materiality. Lawyers analyze evidential facts and records to build sound legal arguments. These parties work toward a mutual purpose: to present their clients as legitimate and compliant businesses. But what happens when the concrete facts upon which lawyers and auditors base their work are obscured by their inability to see into the future? In other words, how can these professions conjunctively handle potential future obligations brought about by contingent liabilities?

This study will attempt to resolve the tensions that emerge between lawyers and auditors when tasked with estimating the …

A Promise Is A Promise: The Ethical Implications For Ceo’S Acting Socially Responsible Within A Corporation, Alexandra Sonett

CMC Senior Theses

The prevalence of corporate social responsibility has been continually increasing over recent years. The debate of whether a business should act in a manner that furthers societal needs or if they should simply focus their efforts on maximizing shareholder value is of popular interest since it affects the fundamental structures of how a business will operate. One of the major influencing theories in favor of social responsibility is the stakeholder theory. The opposing viewpoint is the shareholder theory, which highlights that the sole responsibility for a corporation is to act in a way that maximizes profits. This thesis will outline …

Three Essays On Remittances, Institutions, And Economic Development, Durga Gautam

Graduate Theses, Dissertations, and Problem Reports (ETD)

Does the inflow of remittances affect the quality of institutions in the recipient countries? This question is important because economists have stressed that good economic institutions, particularly those in the public sector, are instrumental for economic development and growth. The literature on remittances, however, does not document a thorough analysis and compelling evidence of the relationship between these private financial transfers and institutional quality. Unlike other kinds of international capital flows, remittances inflows are not mediated by the government of recipient countries. Remittances are not taxed directly and so are not a source of revenue for the government. Then a …

Form Vs. Function In Rule 10b-5 Class Actions, Amanda M. Rose

Vanderbilt Law School Faculty Publications

The Supreme Court’s widely anticipated decision last term in Halliburton Co. v. Erica P. John Fund, Inc. did little to change the fundamental landscape of securities fraud litigation in the United States. Rule 10b-5 class actions premised on the “fraud-on-the-market” presumption of reliance may still be brought, although it is now clear that defendants may present evidence of lack of price distortion to rebut that presumption at the class certification stage. Halliburton does, however, raise a variety of new questions that will keep plaintiffs’ lawyers and defense counsel fighting for years to come. Determining the answers to these questions will …

Corporate Social Performance, Analyst Stock Recommendations, And Firm Future Returns, Xueming Luo, Heli Wang, Sascha Raithel, Qinqin Zheng

Research Collection Lee Kong Chian School Of Business

This study posits that security analysts heed corporate social performance information and factor it into their recommendations to general investors. In particular, as corporate social performance is often uncertain and ambiguous to general investors, analysts may serve as the informational pathway connecting corporate social performance to firm stock returns. Thus, we argue that analyst recommendations mediate the relationship between corporate social performance and firm stock returns. On the basis of not only a qualitative study with literature searches and interviews of stock analysts but also a quantitative study with two longitudinal samples of large firms, we find support for these …

Communicating Corporate Social Responsibility In Singapore: Towards More Effective Media Relations, A. Pang, Angela Ka Ying Mak, Joanne M. H. Lee

Research Collection Lee Kong Chian School Of Business

Organizations face several impediments when it comes to communicating their corporate social responsibility (CSR) engagement to the public via the media. This paper examines practitioners’ and journalists’ perception of CSR communication using the agenda-building model (Qiu Q, Cameron GT, Communicating health disparities: building a supportive media agenda. VDM Verlag, Saarbruecken, 2008) by examining news coverage of how practitioners and journalists understand CSR, what types of CSR stories get covered in the media, and how are CSR stories portrayed in the media. News coverage of Singapore’s mainstream publications, The Straits Times, The Business Times, and The New Paper, were analyzed. The …

Case Study: Sexism In Advertising And Airlines, Tamilla Curtis, Anke Arnaud Ph.D., Blaise Waguespack

Publications

This case study outlines an ethical dilemma faced by a young female student who is planning to buy airline tickets. Her purchase decision is influenced by cost and advertising strategies. The case discusses advertising ethics, ethical moral philosophies, including teleology and deontology, and sexist advertising with examples from the airline industry. This case will be beneficial for marketing students to discuss the topic of advertising ethics, and for business students to discuss the topic of organizational ethics. Students enrolling in aviation related classes will also benefit from this case. The teaching notes for instructors are available upon request.

4th And 205: How A Rush Of Global Comments Blocked The Sec’S First Attempted Punt Of Attorney-Client Privilege Under Sarbanes-Oxley, John Paul Lucci

Touro Law Review

No abstract provided.

Homeland Self Storage Management Llc Order Appointing James F. Hart As Special Master For Financial Discovery, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Homeland Self Storage Management Llc Order Deferring Defendants' Motion For Protective Order And Appointment Of Special Master For Financial Discovery, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.